ACCOUNTING CONVERGENCES AND DIVERGENCES IN THE CONTEXT OF HARMONIZATION AND THE COMPLIANCE OF NATIONAL REGULATIONS WITH DIRECTIVE 2013/34/EU
The accounting field difficulties, generated by the social or cultural climate, often lead to distortions in economic behaviour which involve the loss of economic and financial opportunities or lead to ineffective activities. The increasingly globalisation of economies, the financial requirement...
Main Authors: | , , , |
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Format: | Article |
Language: | English |
Published: |
Universitatea din Craiova
2015-09-01
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Series: | Annals of the University of Craiova: Economic Sciences Series |
Subjects: | |
Online Access: | http://feaa.ucv.ro/annals/v1_2015/2%20-%20ICOnEC_2015_Ursachi%20Antonela.pdf |